b'REPORT ON THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) Evaluate the overall presentation, structure and AUDITORS RESPONSIBILITIES FOR THEAUDIT OF THE CONSOLIDATED FINANCIALcontentoftheconsolidatedfinancialstatements,STATEMENTS including the disclosures, and whether the Our objectives are to obtain reasonable assuranceconsolidatedfinancialstatementsrepresenttheaboutwhethertheconsolidatedfinancial underlying transactions and events in a manner statements as a whole are free from materialthat achieves fair presentation.misstatement, whether due to fraud or error,Obtainsufficientappropriateauditevidenceand to issue an auditors report that includes ourregardingthefinancialinformationofthe opinion. Reasonable assurance is a high levelentities or business activities within the Groupof assurance but is not a guarantee that an auditto express an opinion on the consolidated conducted in accordance with ISAs will alwaysfinancialstatements.Weareresponsibleforthedetect a material misstatement when it exists.direction, supervision and performance of the Misstatements can arise from fraud or error andgroup audit. We remain solely responsible forare considered material if, individually or in theour audit opinion.aggregate, they could reasonably be expected to influencetheeconomicdecisionsofuserstaken We communicate with the Supervisory Board onthebasisofthesefinancialstatements. regarding, among other matters, the planned scopeandtimingoftheauditandsignificantauditAs part of an audit in accordance with ISAs, wefindings,includinganysignificantdeficienciesinexercise professional judgment and maintaininternal control that we identify during our audit. professional skepticism throughout the audit.Wealso: We also provide the Supervisory Board with a statement that we have complied with relevantdentify and assess the risks of materialethical requirements regarding independence, and I misstatementoftheconsolidatedfinancial to communicate with them all relationships and statements, whether due to fraud or error, designother matters that may reasonably be thought to and perform audit procedures responsive tobear on our independence, and where applicable, those risks, and obtain audit evidence that isrelated safeguards. sufficientandappropriatetoprovideabasisforour opinion. The risk of not detecting a materialFrom the matters communicated with the misstatement resulting from fraud is higherSupervisory Board, we determine those matters than for one resulting from error, as fraud maythatwereofmostsignificanceintheauditoftheinvolve collusion, forgery, intentional omissions,consolidatedfinancialstatementsof2020andmisrepresentations, or the override of internalare therefore the key audit matters. We describe control. these matters in our auditors report unless law or regulation precludes public disclosure about the Obtain an understanding of internal controlmatter or when, in extremely rare circumstances,relevant to the audit in order to designwe determine that a matter should not be audit procedures that are appropriate in thecommunicated in our report because the adverse circumstances, but not for the purpose ofconsequences of doing so would reasonably be expressing an opinion on the effectiveness of theexpectedtooutweighthepublicinterestbenefitsofGroups internal control. such communication.Evaluate the appropriateness of accountingpolicies used and the reasonableness ofYours sincerelyaccounting estimates and related disclosures made by management.onclude on the appropriateness of CAndrew Tom managements use of the going concern basisPartner for and behalf of of accounting and based on the audit evidenceErnst & Young Surinameobtained, whether a material uncertainty exists related to events or conditions that may cast significantdoubtontheGroupsabilityto Paramaribo 12 May, 2021continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors report to the relateddisclosuresintheconsolidatedfinancialstatements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors report. However, future events or conditions may cause the Group to cease to continue as a going concern. 45'